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On 20 December 2011, the IASB published Exposure Draft ED/2011/7 Transition Guidance (Proposed Amendments to IFRS 10), designed to clarify the transitional requirements of IFRS 10Consolidated Financial Statements. The proposals are in response to constituent requests for clarification on certain aspects of the transitional guidance in IFRS 10.

This IFRS in Focus newsletter outlines proposals in the exposure draft.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

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